Trans 152.11(3)(3)Title. A copy of the Wisconsin title to the vehicle being registered shall accompany the application and be maintained in the carrier’s file.
Trans 152.11 HistoryHistory: Cr. Register, May, 1997, No. 497, eff. 6-1-97; CR 04-004: cr. (3) Register December 2004 No. 588, eff. 1-1-05.
Trans 152.12Trans 152.12Records retention period. Registrants shall retain the records for an application for apportionment registration required by s. Trans 152.11 for 5½ years. Failure to timely provide records demanded for the purpose of audit extends the statute of limitations for assessment of additional tax by the department until 9 months after the records are provided. Successive failures to adequately respond to a demand for records relate back to the first demand. The record retention period is extended indefinitely by refusal to provide documents.
Trans 152.12 HistoryHistory: Cr. Register, May, 1997, No. 497, eff. 6-1-97.
Trans 152.123Trans 152.123Inadequate records penalty. If any person fails to make the records required under s. Trans 152.11 available upon proper request or if any person fails to maintain adequate required records, the department may compute and assess upon the registrant an inadequate records penalty in addition to other penalties, taxes and fees. The IRP penalty assessment shall be computed as follows:
Trans 152.123(1)(1)Upon the registrant’s first refusal to make the required records available upon proper request or upon the department’s first determination of inadequate maintenance of records, a penalty equal to 20% of the total registration fee for the period under review.
Trans 152.123(2)(2)If the registrant was previously assessed an inadequate record penalty, then upon the registrant’s refusal to make the required records available upon proper request or upon the department’s determination of inadequate maintenance of records, a penalty equal to 50% of the total registration fee for the period under review.
Trans 152.123(3)(3)If the registrant was previously assessed more than one inadequate record penalty, then upon the registrant’s refusal to make the required records available upon proper request or upon the department’s determination of inadequate maintenance of records, a penalty equal to 100% of the total registration fee for the period under review.
Trans 152.123 HistoryHistory: Cr. Register, May, 1997, No. 497, eff. 6-1-97.
Trans 152.124Trans 152.124Special registration period.
Trans 152.124(1)(1)The department may require that any vehicle eligible for registration under the IRP be registered according to a monthly series system of registration prescribed by this section.
Trans 152.124(2)(2)There are established 12 registration periods, each to be designated by a calendar month and to start on the first day of such month and end on the last day of the 12th month from the date of commencement. The department shall administer the monthly series system of registration to distribute the work of registration throughout the calendar year.
Trans 152.124(3)(3)All vehicles subject to registration under the monthly series system under this section shall be registered by the department for a period of 12 consecutive calendar months, except as follows:
Trans 152.124(3)(a)(a) If the registrant holds IRP registration plates which were removed from a vehicle and the plates were issued under the monthly series system, the department shall register a replacement vehicle of the same type and gross weight which is the subject of the application for the remainder of the unexpired registration period.
Trans 152.124(3)(b)(b) If the registrant does not hold current IRP registration plates under the circumstances described in par. (a) and the application is an original rather than a renewal application, the department may register the vehicle which is the subject of the application for such period or part of a period as the department determines will help to equalize the registration and renewal workload of the department.
Trans 152.124(4)(4)When the department initially implements the monthly series registration system under this section, it may provide for renewal registration periods of not less than 6 months nor more than 18 months. The fees under this subsection shall be assessed according to the length of the registration periods.
Trans 152.124 HistoryHistory: Cr. Register, May, 1997, No. 497, eff. 6-1-97.
Trans 152.125Trans 152.125Permanent IRP plates.
Trans 152.125(1)(1)The department may issue permanent registration plates to vehicles registered under the auspices of the IRP.
Trans 152.125(2)(2)The department shall charge a fee of $3.00 to cover the cost of issuance of each plate issued under the IRP as specified in s. 341.405 (2), Stats.
Trans 152.125(3)(3)The department shall charge a fee of $3.00 to cover the cost of issuance of each cab card issued under the IRP as specified in s. 341.405 (2), Stats.
Trans 152.125 HistoryHistory: Cr. Register, May, 1997, No. 497, eff. 6-1-97.
Trans 152.126Trans 152.126Display of IRP plates.
Trans 152.126(1)(1)The department may issue one registration plate to each vehicle registered under the auspices of the IRP.
Trans 152.126(2)(2)If the vehicle is a truck tractor, road tractor or motor truck, the registration plate shall be attached firmly and rigidly in a horizontal position in a conspicuous place on the front of the vehicle.
Trans 152.126(3)(3)If the vehicle is a semitrailer or trailer, the registration plate shall be attached firmly and rigidly in a horizontal position in a conspicuous place on the back of the vehicle.
Trans 152.126(4)(4)The plate shall at all times be maintained in a legible condition and shall be so displayed that it can be readily and distinctly seen and read.
Trans 152.126(5)(5)Any peace officer may require the proper display of a plate pursuant to this section.
Trans 152.126 HistoryHistory: Cr. Register, May, 1997, No. 497, eff. 6-1-97.